File Form 1099-A for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement. Current revision Form 1099-A PDF Instructions for Forms 1099-A and 1099-C (Print version PDF) Recent developments None at this time. Other items you may find useful All Form 1099-A revisions About Form 1099-C, Cancellation of Debt About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) Online ordering for information returns and employer returns Other current products Related items About Publication 542, Corporations About Publication 544, Sales and Other Dispositions of Assets About Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals)
